Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

Annotation 245.1366

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1366Food for Life Drink Mixes. Food for Life drink mixes, including Festive Eggnog and Chocolate Dessert, are not food products because they are in powdered form, the labels identify them as weight loss products, and they do not contain sufficient nutrients to be classified as a complete dietary food as that term is used in Regulation 1602(a)(5). 4/24/91.